Community Spirit Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Community bank leverage ratio 9.73% +0.73 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $22.5M | 22,492 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $231.1M | 231,131 | RCOAA224 |
| Recomputed ratio | 9.73% | numerator / denominator | |
| Filed ratio | 9.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.73 pp | $1.7M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 5,713 | 5,713 | 5,713 | 5,713 | 5,713 | 5,713 | RCOAP742 |
| Retained earnings | 16,779 | 16,546 | 16,012 | 15,528 | 15,003 | 14,748 | RCOAKW00 |
| Accumulated other comprehensive income | (3,985) | (4,277) | (3,847) | (4,198) | (5,090) | (5,232) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,507 | 17,982 | 17,878 | 17,043 | 15,626 | 15,229 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,985 | 4,277 | 3,847 | 4,198 | 5,090 | 5,232 | P859 - P840 |
| Common equity Tier 1 capital | 22,492 | 22,259 | 21,725 | 21,241 | 20,716 | 20,461 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,492 | 22,259 | 21,725 | 21,241 | 20,716 | 20,461 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 231,131 | 225,957 | 222,440 | 219,179 | 216,586 | 213,917 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | CBLR | NA | NA | NA | 9.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.85% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.49% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.47% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.51% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.18% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Community Spirit Bank (this bank) | CBLR | NA | NA | NA | 9.73% | |
| Town & Country Bank | $228.9M | CBLR | NA | NA | NA | 14.09% |
| The Citizens National Bank | $229.0M | Risk-based | 15.88% | 15.88% | 17.13% | 8.66% |
| The Citizens Bank | $228.6M | Risk-based | 16.04% | 16.04% | 17.27% | 8.72% |
| First Bank and Trust Company of Illinois | $228.6M | Risk-based | 25.03% | 25.03% | 26.28% | 15.91% |
| Triad Bank, N.A. | $228.6M | CBLR | NA | NA | NA | 12.66% |
| The First National Bank of Waynesboro | $229.1M | Risk-based | 34.39% | 34.39% | 35.65% | 19.14% |
| United Bank and Trust Company | $228.4M | CBLR | NA | NA | NA | 14.83% |
| Bank of Wiggins | $228.1M | CBLR | NA | NA | NA | 12.93% |
| Eagle Valley Bank | $229.6M | CBLR | NA | NA | NA | 10.44% |
| Neighborhood National Bank | $228.0M | CBLR | NA | NA | NA | 11.63% |
| Peer 25th percentile | 16.00% | 16.00% | 17.24% | 10.74% | ||
| Peer median | 20.53% | 20.53% | 21.78% | 12.79% | ||
| Peer 75th percentile | 27.37% | 27.37% | 28.62% | 14.64% | ||
| This bank's percentile | NA | NA | NA | 20 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/470032/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.